Onkyo, a long time player in home theater electronics, has set its sights on the personal audio market with the new ES-HF300 headphone. The ES-HF300 is a closed-back headphone design featuring two 40 mm titanium drivers, sub-chambers for optimized bass, and a rigid construction for optimal sound reproduction. With an MSRP of $179, Onkyo is aggressively targeting the rapidly growing market for premium headphones. Recent research by the NPD Group reveals a huge jump in sales of headphones over $100 and considering how many smartphones are in the hands of eager consumers, pricing a headphone correctly is an important key to its success. Of course, how a headphone looks and, most importantly, sounds are also keys to its success. Find out how the new Onkyo ES-HF300 headphones score in my review below.